VAT Help

VAT:  if you have a long-term disability you will be eligible to buy some products without paying VAT. Those eligible products are priced on this site excluding VAT and the product description indicates as much.  To exempt the sale from VAT, a VAT exemption form has to be filled out during checkout (there is a button below the total payable in the 'basket'. Products that are not eligible for this exemption are priced including VAT.  

The procedure:

a) In order to claim exemption from VAT it is necessary for the form claiming VAT exemption to be completed.  This is completed during checkout via a button on the ‘basket’ page ('VAT Exemption'), which is part of checkout.  Please click this button, complete the form and VAT will be taken off the purchase cost.

b) How do I know which products are eligible for VAT relief?

Products which can be sold to eligible customers without VAT are shown with prices 'Ex VAT'. Vat relief does not apply to postage or packaging charges.

b) Who is eligible?

  • A person who is ‘chronically sick or disabled’ - see paragraph (c). This includes those who are registered disabled.
  • The goods and services are purchased or acquired for their personal or domestic use - see paragraph (d)

For a complete explanation or the avoidance of doubt, please consult Notice 701/7 (VAT reliefs for disabled people). This is available on the website www.hmrc.gov.uk; enter 701/7 in the search box. Separate Notices apply to Charities and Institutions. You can also call the National Advice Line on 0845 010 9000.

c) What does chronically sick or disabled mean?
A person is chronically sick or disabled if he/she is a person:

  • with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
  • with a condition which the medical profession treats as a chronic sickness, such as diabetes; or
  • who is terminally ill.
    It does not include a frail elderly person who is otherwise able-bodied or any person who is only temporarily disabled or incapacitated, such as with a broken limb.

d) What does for domestic or personal use mean?
‘Domestic or personal’ use means that the supply must be made available for these purposes specifically for the use of an eligible individual (or series of eligible individuals).

f) Can anyone pay for the eligible goods and services?
As a general rule, yes.

g) Filling in your declaration
You must be sure of your eligibility for VAT relief before completing the declaration.
Please note that there are penalties for making false declarations.
The completed form is retained by Carvercare and Mobility for presentation to the VAT office only. It will not be used for any other purpose.

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